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of <h1>Supreme Court grants assessee depreciation allowance for floors based on precedent.</h1> <h3>Dalmia Cement (Bharat) Ltd. Versus Commissioner Of Income-Tax</h3> The Supreme Court ruled in favor of the assessee regarding the depreciation allowance for the eleventh and twelfth floors of Hansalaya Building at ... Depreciation, Building The Supreme Court ruled in favor of the assessee regarding the depreciation allowance for the eleventh and twelfth floors of Hansalaya Building at Barakhamba Road, New Delhi. The decision was based on a previous judgment in Mysore Minerals Ltd. v. CIT [1999] 239 ITR 775.
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